A forensic investigation of tax records reveals that a business claimed input tax credit of ₹50 lakhs under CGST Act, 2017 on invoices from vendors later found to be shell companies with no genuine business activity. What is the primary GST violation?

• AA minor technical adjustment with no compliance concern
• BFraudulent claim of input tax credit on ineligible invoices under Section 16 of CGST Act
• CA common practice accepted under GST
• DOnly a tax planning strategy